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Documents citing Rakesh Chandra Mittal And Ors. vs Addl. District Magistrate And Anr. on 15 April, 2004

The Institute Of The Franciscan Clarist ... vs State Ofu.P. Thru Secretary ... on 18 February, 2020

"19. The Division Bench of this court in 2004 (5) AWC 3952, Rakesh Chandra Mittal and others Vs. State of U.P. and another has held that it is well settled principle that market value of the property has to be determined with reference to the date on which the document is executed. The Division Bench while holding the above proposition has noticed that land therein was being used for agricultural purpose at the time of purchase and after long time of purchase of the land, a small machine for extracting peppermint oil over a very small part of the land was installed. It has held that any subsequent improvement or change in the nature or user of the land , which may result into enhancement of the market value of the property is not to be taken into account and it is only the value of the property on the date of execution of the document that is to be considered for the purpose of determination of proper stamp duty payable on the instrument.
Allahabad High Court Cites 31 - Cited by 0 - P Bhatia - Full Document

Mohd. Qasim Khan And Anr vs Chief Controlling Revenue Auth. Board ... on 7 April, 2022

11. Learned counsel for the petitioner has placed reliance upon judgment rendered by a Coordinate Bench of this Court in the case of Sudama vs. Chief Controlling Revenue Authority U.P. Allahabad & Others in Writ C No.-19334 of 1998 where this Court relied upon a Division Bench judgement in Rakesh Chandra Mittal and Others Vs. State of U.P. and Another, 2004 (5) AWC 3952 that where no finding had been returned with regard to the exact situation of land and the inspection was done by the Tehsildar after more than three and a half year for the execution of sale deed the market value determination much later on, on the basis of any subsequent improvement or change in nature or user of land resulting in enhanced market value cannot be taken into account. Value of the property on the date of the execution of the documents alone can be considered for the purpose of determination of proper stamp duty.
Allahabad High Court Cites 12 - Cited by 1 - S Chandra - Full Document

Dukhi vs State Of U.P. And Others on 2 November, 2012

The Division Bench of this court in 2004 (5) AWC 3952, Rakesh Chandra Mittal and others Vs. State of U.P. and another has held that it is well settled principle that market value of the property has to be determined with reference to the date on which the document is executed. The Division Bench while holding the above proposition has noticed that land therein was being used for agricultural purpose at the time of purchase and after long time of purchase of the land, a small machine for extracting peppermint oil over a very small part of the land was installed. It has held that any subsequent improvement or change in the nature or user of the land , which may result into enhancement of the market value of the property is not to be taken into account and it is only the value of the property on the date of execution of the document that is to be considered for the purpose of determination of proper stamp duty payable on the instrument.
Allahabad High Court Cites 13 - Cited by 0 - S Agarwal - Full Document
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